On the level of their income and expenses for the past calendar year, individuals report to the tax inspectorate by filing tax return according to the form 3-NDFL.
The process of filling it out is regulated by the norms and rules of tax legislation. It can be completed on paper and submitted in person, or completed and sent to in electronic format. In the latter case, the user has access to calculation automation systems that independently generate a report based on the data entered by the user about their own income.
The 2016 tax return form has not undergone significant changes compared to similar documents from previous periods. The changes affected only those columns and paragraphs that did not comply with the current legislation. The last revision of the document is dated November 2015. Let us dwell briefly on the main differences awaiting taxpayers when filling out 3-personal income tax at the end of 2015:
The exclusion of repetitive and practically unfilled information led to a decrease in the total number of sheets of the document from twenty-three to nineteen.
Optimized the order of the sections, taking into account the frequency of filling and reporting on a specific section, category, item. Thus, the section on filing a tax deduction is moved closer to the beginning of the document, while information from securities holders or investors is final in the income statement.
The adjustment of the items themselves of the 3-NDFL form is directly related to the amendments that have entered into force in tax law on social and property deductions, the procedure for calculating the taxable base when using securities, etc.
An innovation in the form for the 3-NDFL form is a sheet that allows you to calculate the taxable base and the amount of the tax itself in relation to income from investment transactions.
The current tax return form 3-NDFL for 2020 can be downloaded absolutely free of charge on the Internet. To visually distinguish the old form from the updated version, just look at the title page. Early versions required signature verification legal entity organization seal, new version this need is absent.
With regard to the deadlines for submitting a tax return, for individuals they have not changed and are limited on April 30th. It is up to this day that you should contact the tax office at the place of residence of the taxpayer with a document filled out in printed or electronic form in the form of 3-NDFL. If April 30 falls on a weekend or a holiday, the law allows you to provide information on the next working day after it.
As a rule, a tax return is filed at the registered place of residence, but if registration in the territory Russian Federation is absent at all, then the law provides for the possibility of submitting information at the place of actual residence of the applicant.
If the registration of the 3-NDFL form in 2020 is associated with the receipt of a property or social deduction, then the submission deadline is removed. You can also submit a declaration after April 30 throughout the calendar year.
About salaries, bonuses, vacation pay for reporting periods submitted by employers to the tax authorities. But there are other incomes that individuals receive. faces. Information about them contains the declaration 3-NDFL. It must be completed in the form prescribed by law. In 2019, some changes were made to its filling, which every individual submitting a declaration needs to know about.
The new form of the form 3-NDFL -
The new form of the form 3-NDFL -
The procedure for filling out the tax return form 3-NDFL -
A sample of filling out 3-NDFL for 2016 when buying an apartment -
Declaration 3-NDFL includes information on income received in a certain time period. This document must be submitted by self-employed persons, citizens who have sold property, entrepreneurs working on common system taxation, etc. The filing of a 3-NDF declaration will be required for persons applying for a tax deduction. Last submission deadline this document in the IFTS is April 30 of the year following the reporting period.
The changes made to the declaration form have made the process of its registration more convenient and simple. Four items were removed from the document, which were rarely filled in by taxpayers. The most popular sections are now at the top of the form. In 2017, the conditions for filling out property, social deductions, registration of transactions involving securities. An additional sheet is now attached to the declaration, in which the calculation of taxes on profits received from investments in partnerships is carried out. Since this year, the need for a notarized signature of a lawyer has been abolished. Otherwise, all the data contained in the 3-NDFL remained the same. The declaration reflects income from:
The declaration has 2 sections, 11 sheets. For citizens involved entrepreneurial activity, mandatory sheets are: title, C, G, sections 1 and 2. Other sheets need to be filled out if relevant data is available.
The filling of the declaration begins with the title page, which contains all the data about the taxpayer, including the status and category code.
The first section includes amounts that are transferred to the state budget or are refundable from the state budget. For each CSC and OKTMO, the first section is filled out separately.
The second section is designed to calculate the total amount of income received that is subject to taxation. It reflects the amount that is transferred to the state budget or will be returned from the budget. For residents of Russia, a rate of 13% is provided, non-residents calculate a tax of 30%.
Sheet A is filled out with information about the profit received from the sale of property, indicating the source codes and its name, the amount received, tax.
Sheet B is designed to reflect the income of individual entrepreneurs. It records the amounts of profits, expenses, depreciation, payments, advance payments. The calculation is made and the amount of tax that is paid to the budget is displayed.
The legislation of the Russian Federation provides for three types of deductions: standard, property and social. To receive these benefits, you must submit a 3-NDFL declaration to the tax authorities. In this case, you will not have to fill out all the sheets of this voluminous document. For example, in order to receive a deduction due to citizens who purchase housing, you will need to enter the necessary data on seven pages of the declaration: 2 pages of the title page, sections 1 and 6, sheets: A, G1, I. A completed document is submitted to the IFTS at the place of residence. Documentary evidence of expenses and transactions is attached to the 3-NDFL declaration. After verifying the data, the due deduction is transferred to the taxpayer's bank account or a document is drawn up that allows not to pay income tax from wages.
When filling out the 3-NDFL declaration form, a pen with black or blue ink is used. It is very important to enter letters and numbers carefully so that the data is read by electronic devices. Do not make any corrections or cross-outs. It is not necessary to visit the tax office to take
The need to submit an income tax return (Form 3-NDFL) for 2017 may arise for any individual. You will have to file a declaration if income tax was not withheld by a tax agent, as well as to declare your right to a standard, social, professional, investment or. For the past 2017, the 3-NDFL declaration is submitted in a new form, which we will discuss in this article.
The declaration form 3-NDFL was approved by order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. MMV-7-11 / 671, and by order dated October 25, 2017 No. MMV-7-11 / 822, changes were made to it, which since 2018 are valid when declaring income received in 2017.
How new form 3-NDFL 2017 differs from the previous one? The main innovations of the declaration are as follows:
In addition to the form, the electronic formats of the declaration were also updated by the same order of the Federal Tax Service of the Russian Federation, since it can be submitted not only in “paper” form, but also electronically.
The rules, taking into account which the 2017 tax return should be filled out, are contained in the above order of the Federal Tax Service of the Russian Federation No. MMV-7-11 / 671, as amended on 10/25/2017.
The updated form of the 3-NDFL declaration for 2017 can be filled out manually, on a computer, or using specially designed programs. In this case, you can not use colored ink, but only black or blue. You can print the declaration on the printer only on one side of the sheet. It is forbidden to fasten sheets together with a stapler, which can damage the barcode and other document data.
When filling out the 3-NDFL certificate (new form for 2017), errors should be avoided, since corrections in it are unacceptable.
All monetary indicators are indicated in rubles with kopecks, but this does not apply to personal income tax amounts, which must always be reflected in full rubles, remembering that values \u200b\u200bare less than 50 kopecks. discarded, and 50 kopecks. and more - are rounded up to the whole ruble.
Text fields are filled with capital block letters from left to right, only one character is displayed in each cell, and dashes are put in empty cells.
If all the reflected information does not fit on one page of the 3-NDFL declaration sheet of the new form-2017, the form can be supplemented with the required number of pages of this sheet.
When the declaration is completed, it is necessary to number all its pages in order in the “page” field. and indicate their total number on title page, as well as the number of sheets of supporting documents. For supporting documents, a register can be drawn up and attached.
First you need to download the declaration form 3-NDFL 2017, print it out if filling it out manually, or fill out the form on a computer. The declaration on the new form can also be filled out using a special program already posted ]]> on the website of the Federal Tax Service ]]> .
You can download the form 3-NDFL 2017, relevant in 2018, below.
Data should be entered into the declaration after all the necessary supporting documents have been collected. Information to fill out is obtained from income certificates "2-NDFL"issued by tax agent, from payment, settlement and other supporting documents, as well as from calculations that are made on the basis of these documents.
Regardless of the purpose of the declaration tax authorities, it must contain:
The remaining sheets and a new annex to the 3-NDFL declaration are filled out if necessary, depending on the type of declared income and claimed deductions.
The sample form 3-NDFL 2017 presented by us is filled out for an individual to receive social deductions for personal income tax for treatment and education. In addition to the mandatory sections 1 and 2 of the declaration, in this case it was required to fill out the sheet "E1" with the calculation of such deductions.
Declaration 3-NDFL: download the declaration form or fill it out online
The declaration for a particular year must be submitted in the form that was valid at that time. The same rule applies to the submission amended tax return.
For example, if a taxpayer wants to file a 3-NDFL tax return for 2019, then he needs to use the declaration form that is valid in 2019.
You can download the program from the official website of the tax authority for self-filling or the declaration form for the year you need, using the link below. Pay attention to alternative filling options.
By general rule, declaration 3-NDFL is submitted on time - no later than April 30 of the current year by income previous year subject to declaration. If April 30 falls on a weekend, then the submission deadline is moved to the next business day. And the calculated tax based on the results of the declaration must be paid before July 15.
When filling out a 3-NDFL declaration for a tax refund - no deadline for submission any date in the current year. In other words, you have the right to submit such a declaration whenever you want, but no later than three years. For example, in 2020 you can file a 3-personal income tax for 2019, 2018 and 2017 to receive tax deductions - a tax refund. Being retired in certain cases, you can fill out and submit for 2016.
The forms of the declaration change periodically, but the composition, by and large, remains the same.
3-NDFL declarations for 2017 and earlier:
Thus, there is no need to complete all 19 sheets. Only the first 3 and plus additional ones are filled in, depending on the purpose of preparing the declaration.
3-NDFL declarations for 2019 (2018) and later:
The total number of sheets from 20 over the past years has decreased to 13. The letter names of the sheets have also changed to "Appendix 1, 2, 3 ..."
The total number of sheets was reduced, and filling out the declaration was complicated: if earlier, until 2018, in the declaration itself, the lines indicated where to take certain amounts, from which sheets of the declaration they are transferred or how they are calculated, now these tips have been removed. When filling out, you can only be guided by the corresponding instructions in the Order of the Federal Tax Service on filling out the 3-NDFL form.
A sample of filling out a 3-NDFL declaration:
How to fill out the 3-NDFL declaration you need:
CHOOSE A CONVENIENT FILLING OPTION:
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Our program prepares declarations as in pdf format – for paper filing, and in xml format - to apply online (no need to download the program, everything is online). The service will ask simple questions, answering which, the declaration will be automatically generated. You can do it in 15 minutes. Then our specialist will definitely check it.. This is very important, as it ensures that the declaration is completed correctly and is completely ready for submission. If, when answering questions, you made a mistake somewhere, don't worry: you can always go back and change your answer to any question! The declaration is always available for editing. The changes made will also be checked by our specialist. |
Download tax return forms 3-NDFL for 2019 - 2016:
| Tax return in form 3-NDFL for 2019: (as amended on 07.10.2019 N ММВ-7-11/ [email protected]) "On Form Approval individuals (form 3-NDFL), the procedure for filling it out, as well aspresentation format income tax returnindividuals in electronic form" (Registered with the Ministry of Justice of Russia on October 16, 2019 N 56260) |
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| Tax return in form 3-NDFL for 2018: Order of the Federal Tax Service of Russia dated October 3, 2018 N MMV-7-11 / [email protected] "On approval of the income tax return form individuals (form 3-NDFL), the procedure for filling it out, as well as income tax return format individuals in electronic form" (Registered with the Ministry of Justice of Russia on October 16, 2018 N 52438) |
